Washington Trip Papers 2006

1. The Proposed Regulations Under Section 2642(a)(3) of the Internal Revenue Code, by Lisa Intrieri Caputo & John M. Wunderling

2. Comments on Proposed Partnership Equity Compensation Regulations, by Winston W. Chang

3. Extending Time for Informal Discovery, by Elizabeth F. Grussenmeyer &, Steven J. Mopsick

4. Judicial Oversight for Non-Requesting Spouses and Section 6015(f) Equitable Relief Claims, by Harbin, John A.

5. Mexican Residential Trusts and the Reporting Requirements of Section 6048, by Enrique Hernandez-Pulido

6. Single-Member LLCs and Estate and Gift Tax Treatment, by Robin L. Klomparens & Douglas L. Youmans

7. Like-Kind Exchanges of Intangible Assets Under Section 1031, by LaVonne D. Lawson

8. Tax Deductions for Film and Television Productions Under Section 181, by Jorge Medina & Patrick S. Klein

9. The Treatment of Pledge Workouts Involving Disqualified Persons Under Section 4958, by Carrie E Miller & Barbara A. Rosen

10. Recommendation for Congressional Hearings on the Administration of the IRS Offer In Compromise Program, Steven J. Mopsick & Betty J. Little

11. Change in Accounting Method Guidance: Alleviating Controversy, Reducing Unnecessary Administrative Burden, and Promoting Tax Compliance by: (1) Clarifying the Automatic Consent Procedures of Revenue Procedure 2002-9; and (2) Incorporating Revenue Ruling 58-74 into the Internal Revenue Code § 446(e) Treasury Regulations, by Andrew Petti & Brandee A. Tilman

12. Comments on the Proposed Modifications to the Regulations Governing Practice Before the IRS (Circular 230, by David Lee Rice

13. How Long Section 1031 Property Must Be Held For Its “ Qualified Use” Before Converting It to a Personal Residence: Proposal To Enact Treasury Regulation, by Alison M. Timboe

14. Section 2053 and the Extent to Which Post-Death Events Should Be Considered in Determining the Value of a Taxable Estate, Anthony P. Vecino